February GST collection up 8.1% Y-o-Y at Rs. 1.83 lakh cr

ITAT: Condones delay in filing appeal given ‘sufficient cause’ showcased by Assessee; Substantial justice supersedes procedural laws

• In Favour of Assessee
• Citation Number : TS-257-ITAT-2026(AGR)

ITAT: Deletes Sec. 271(1)(c) penalty where Nil return filed under bona fide belief of non-existence of PE

• In Favour of Assessee
• Citation Number : TS-263-ITAT-2026(DDN)

HC: Condones 423 days bonafide delay in filing Form No. 10 sans statutory time limit

• In Favour of Assessee
• Citation Number : TS-262-HC-2026(BOM)

HC: Quashes reassessment on unexplained loan repaid via banking & onus discharged u/s 68

• In Favour of Assessee
• Citation Number : TS-261-HC-2026(GUJ)

HC: Quashes reassessment based solely on vague 'Tax Evasion Petition' sans tangible material & corroborative evidence

• In Favour of Assessee
• Citation Number : TS-260-HC-2026(GUJ)

HC: Sec. 263 order unsustainable where AO made due enquiry & took plausible view

• In Favour of Assessee
• Citation Number : TS-259-HC-2026(TEL)

HC: Declines interference with detailed OIO; Grants liberty to appeal despite delay

• In Favour of Petitioner
• Citation Number : TS-121-HC(MAD)-2026-GST

HC: Calcutta HC hears plea against assessment order passed on strength of Notification No. 56/2023

• In Favour of Petitioner
• Citation Number : TS-120-HC(CAL)-2026-GST

HC: Failure to consider documentary evidence vitiates refund rejection order despite Assessee’s absence at hearing

• In Favour of Petitioner
• Citation Number : TS-119-HC(GUJ)-2026-GST

HC: Quashes registration cancellation absent allegation of fraud, tax evasion and dubious transactions

• In Favour of Petitioner
• Citation Number : TS-118-HC(CAL)-2026-GST

HC: In high stakes Hinduja GAAR case, Sr. Adv. Dada stresses regulatory approvals for demerger, validating commercial expediency

SC: Arbitral Tribunal can't award pre-award/pendente lite interest contrary to contractual bar

SC: “Unsuccessful Resolution Applicants convert CIRP into protracted adversarial contest”; Dismisses appeals in SKS Power resolution

Blockbuster Hinduja GAAR case hearing commences before Bombay HC

SC: Repeated lathi blows to vital parts sufficient to infer intention to cause death; Restores murder conviction

SC: Deposit timeline ‘mandatory’ in public auctions; Delayed payment invalidates sale confirmation

SC: Non-traceability of document alone doesn’t constitute forgery, must satisfy ingredients u/s 464 IPC

SC: Insurance co. not liable to indemnify statutory penalty imposed on employer under EC Act

SC: Issues pan-India directions for compliance with Solid Waste Management Rules, 2026; Mandates 3-tier enforcement